十六世纪明代中国之财政与税收（Finance and taxation of China in the Ming Dynasty in sixteenth Century）.docVIP

十六世纪明代中国之财政与税收（Finance and taxation of China in the Ming Dynasty in sixteenth Century） Finance and taxation of China in the Ming Dynasty in sixteenth Century - Huang Renyu 1, the problem of low taxes Officials who are deeply influenced by Confucianism generally believe that low taxes are necessarily good for taxpayers, but this is wrong. The examples of the Ming Dynasty show that this is not always the case. The lack of tax revenues means that the government cant adequately manage the Empires resources, which can actually be bad for taxpayers. The lack of funds in sixteenth Century led to the loss of many governmental functions. The most striking aspects are the metal currency and the household salt bill system, which bring great disaster to the people. Because the normal tax revenue cannot make up for the expenditure, the expenditure of the necessary items should be solved by other means. The lack of an effective audit of these private pies can easily lead to waste of money. Another consequence of the budget shortfall is the rampant corruption of officials in the Ming dynasty. Obviously, many departments of management fees even the lowest level of expenditure is not guaranteed, government officials salary ridiculous. (P056-057) 2, the complexity of Finance and taxation in Ming Dynasty ...... The complexity of tax structure is the product of many different reasons. Rice farming, characteristics of the monetary system, the difference principle of tax system, the local government must comply with the laws of central bank regulations, without the use of tools to manage public funds, some temporary adjustment has become the rule, the central government cannot reform the universality, the power of local government is limited, local officials can not take action, all of these in the tax structure complex. The tax, after a compromise between so many contradictions, is no longer a simple financial system, it must also be regarded as a system of political and social issues.